Public and corporate tax professionals interested in building a solid foundation in U.S. international taxation.
The CPE self-study course focuses on U.S. tax treaties. This is an overview of the U.S. tax treaty definitions and their impact on permanent establishment, business profits, tax residency, hybrid entities, Fixed, Determinable, Annual or Periodic (FDAP) income, limitation on benefits (LOB) clauses, income resourcing, and foreign tax credits.
This course is being offered by a 3rd party vendor and will not be accessible on your My CPE page. Webinar access information will be emailed directly to you by AICPA.